2005 Nevada Revised Statutes - Chapter 376A — Taxes for Development of Open-Space Land
CHAPTER 376A - TAXES FOR DEVELOPMENT OFOPEN-SPACE LAND
NRS 376A.010 Definitions.
NRS 376A.020 Adoptionof open-space plan in certain counties. [Effective through September 30, 2029.]
NRS 376A.020 Adoptionof open-space plan in certain counties. [Effective October 1, 2029.]
NRS 376A.030 Authorityof board of county commissioners following adoption of open-space plan.
NRS 376A.035 Specialelection for NRS 376A.040,
NRS 376A.040 Imposition,payment and distribution of sales and use tax in certain counties; use ofproceeds. [Effective through September 30, 2029.]
NRS 376A.040 Imposition,payment and distribution of sales and use tax in certain counties; use ofproceeds. [Effective October 1, 2029.]
NRS 376A.050 Imposition,payment and distribution of additional sales and use tax in certain counties.[Effective through September 30, 2029.]
NRS 376A.050 Imposition,payment and distribution of additional sales and use tax in certain counties.[Effective October 1, 2029.]
NRS 376A.060 Mandatoryprovisions of ordinance imposing sales and use tax.
NRS 376A.070 Impositionin certain counties of ad valorem tax on property; increase in allowed revenuefor county. [Effective through September 30, 2029.]
NRS 376A.070 Impositionin certain counties of ad valorem tax on property; increase in allowed revenuefor county. [Effective October 1, 2029.]
NRS 376A.080 Useof proceeds of tax imposed pursuant to NRS376A.050 or 376A.070.
_________
NRS
1. Open-space land means land that is undevelopednatural landscape, including, but not limited to, ridges, stream corridors,natural shoreline, scenic areas, viewsheds, agricultural or other land devotedexclusively to open-space use and easements devoted to open-space use that areowned, controlled or leased by public or nonprofit agencies.
2. Open-space plan means the plan adopted by theboard of county commissioners of a county to provide for the acquisition,development and use of open-space land.
3. Open-space use includes:
(a) The preservation of land to conserve and enhancenatural or scenic resources;
(b) The protection of streams and stream environmentzones, watersheds, viewsheds, natural vegetation and wildlife habitat areas;
(c) The maintenance of natural and man-made featuresthat control floods, other than dams;
(d) The preservation of natural resources and sitesthat are designated as historic by the Office of Historic Preservation of theDepartment of Cultural Affairs; and
(e) The development of recreational sites.
(Added to NRS by 1991, 2048; A 1993, 1579;
NRS
1. The board of county commissioners of a county whosepopulation is less than 400,000 may adopt an open-space plan. If an open-spaceplan is adopted, the plan must provide for:
(a) The development and use of open-space land for aperiod of 20 years;
(b) The financing for the acquisition of open-spaceland; and
(c) The maintenance of open-space land acquiredpursuant to the open-space plan and the maintenance of any existing open-spaceland in the county.
2. Before the board of county commissioners adopts theopen-space plan, the open-space plan must be found by the governing board forregional planning to be in conformance with the comprehensive regional planadopted pursuant to NRS 278.0282.
3. Before the open-space plan is adopted, the board ofcounty commissioners shall:
(a) Send a copy of the open-space plan to the citycouncil of each incorporated city within the county and request that the citycouncil review and comment on the open-space plan within 60 days after receiptof the open-space plan; and
(b) Consider and respond to any comments provided by acity council that are received by the board of county commissioners within 90days after sending the open-space plan to the city council.
(Added to NRS by 1991, 2048; A
NRS 376A.020
1. The board of county commissioners of a county whosepopulation is more than 100,000 but less than 400,000, may adopt an open-spaceplan. If an open-space plan is adopted, the plan must provide for:
(a) The development and use of open-space land for aperiod of 20 years;
(b) The financing for the acquisition of open-spaceland; and
(c) The maintenance of open-space land acquiredpursuant to the open-space plan and the maintenance of any existing open-spaceland in the county.
2. Before the board of county commissioners adopts theopen-space plan, the open-space plan must be found by the governing board forregional planning to be in conformance with the comprehensive regional planadopted pursuant to NRS 278.0282.
3. Before the open-space plan is adopted, the board ofcounty commissioners shall:
(a) Send a copy of the open-space plan to the citycouncil of each incorporated city within the county and request that the citycouncil review and comment on the open-space plan within 60 days after receiptof the open-space plan; and
(b) Consider and respond to any comments provided by acity council that are received by the board of county commissioners within 90days after sending the open-space plan to the city council.
(Added to NRS by 1991, 2048; A
NRS
1. If an open-space plan is adopted pursuant to
(a) Operate, manage, improve and maintain as open spaceland, any land to which the county holds title, or to which a city within thecounty holds title if the governing body of the city so requests; and
(b) Acquire by purchase, contracts of purchase which extendbeyond their respective terms of office, by gift, or by any other manner,parcels of land, rights in land or water rights in connection therewith foropen-space use in accordance with the open-space plan.
2. For the purpose of this section, title is held bythe county or the city if the county or the city has the right to acquire aclear title by discharging a fixed encumbrance, whether created by contract,mortgage or deed of trust.
(Added to NRS by 1991, 2049)
NRS
1. For the purposes of
2. The determination made by the board is conclusiveunless it is shown that the board acted with fraud or a gross abuse ofdiscretion. An action to challenge the determination made by the board must becommenced within 15 days after the boards determination is final.
3. As used in this section, emergency means anyunexpected occurrence or combination of occurrences which requires immediateaction by the board to prevent or mitigate a substantial financial loss to thecounty or to enable the board to provide an essential service to the residentsof the county.
(Added to NRS by 1993, 1072)
NRS
1. In addition to all other taxes imposed on therevenues from retail sales, a board of county commissioners of a county whose populationis less than 400,000 may by ordinance, but not as in a case of emergency,impose a tax at the rate of up to one-quarter of 1 percent of the grossreceipts of any retailer from the sale of all tangible personal property soldat retail, or stored, used or otherwise consumed, in the county, afterreceiving the approval of a majority of the registered voters of the countyvoting on the question at a primary, general or special election. The questionmay be combined with questions submitted pursuant to
2. If a county imposes a sales tax pursuant to thissection and NRS 376A.050, the combinedadditional sales tax must not exceed one-quarter of 1 percent. A tax imposedpursuant to this section applies throughout the county, including incorporatedcities in the county.
3. Before the election may occur, an open-space planmust be adopted by the board of county commissioners pursuant to
4. All fees, taxes, interest and penalties imposed andall amounts of tax required to be paid pursuant to this section must be paid tothe Department of Taxation in the form of remittances payable to the Departmentof Taxation. The Department of Taxation shall deposit the payments with theState Treasurer for credit to the Sales and Use Tax Account in the StateGeneral Fund. The State Controller, acting upon the collection data furnishedby the Department of Taxation, shall transfer monthly all fees, taxes, interestand penalties collected during the preceding month to the IntergovernmentalFund and remit the money to the county treasurer.
5. The money received from the tax imposed pursuant tosubsection 4 must be retained by the county, or remitted to a city or generalimprovement district in the county. The money received by a county, city orgeneral improvement district pursuant to this section must only be used to paythe cost of:
(a) The acquisition of land in fee simple fordevelopment and use as open-space land;
(b) The acquisition of the development rights of landidentified as open-space land;
(c) The creation of a trust fund for the acquisition ofland or development rights of land pursuant to paragraphs (a) and (b);
(d) The principal and interest on notes, bonds or otherobligations issued by the county, city or general improvement district for theacquisition of land or development rights of land pursuant to paragraphs (a)and (b); or
(e) Any combination of the uses set forth in paragraphs(a) to (d), inclusive.
6. The money received from the tax imposed pursuant tothis section and any applicable penalty or interest must not be used for anyneighborhood or community park or facility.
7. Any money used for the purposes described in thissection must be used in a manner:
(a) That is consistent with the provisions of theopen-space plan adopted pursuant to NRS376A.020; and
(b) That provides an equitable allocation of the moneyamong the county and the incorporated cities within the county.
(Added to NRS by 1991, 2049; A 1993, 1072;
NRS 376A.040
1. In addition to all other taxes imposed on therevenues from retail sales, a board of county commissioners of a county whosepopulation is 100,000 or more but less than 400,000, may by ordinance, but notas in a case of emergency, impose a tax at the rate of up to one-quarter of 1percent of the gross receipts of any retailer from the sale of all tangiblepersonal property sold at retail, or stored, used or otherwise consumed, in thecounty, after receiving the approval of a majority of the registered voters ofthe county voting on the question at a primary, general or special election.The question may be combined with questions submitted pursuant to
2. If a county imposes a sales tax pursuant to thissection and NRS 376A.050, the combinedadditional sales tax must not exceed one-quarter of 1 percent. A tax imposedpursuant to this section applies throughout the county, including incorporatedcities in the county.
3. Before the election may occur, an open-space planmust be adopted by the board of county commissioners pursuant to
4. All fees, taxes, interest and penalties imposed andall amounts of tax required to be paid pursuant to this section must be paid tothe Department of Taxation in the form of remittances payable to the Departmentof Taxation. The Department of Taxation shall deposit the payments with theState Treasurer for credit to the Sales and Use Tax Account in the StateGeneral Fund. The State Controller, acting upon the collection data furnishedby the Department of Taxation, shall transfer monthly all fees, taxes, interestand penalties collected during the preceding month to the IntergovernmentalFund and remit the money to the county treasurer.
5. The money received from the tax imposed pursuant tosubsection 4 must be retained by the county, or remitted to a city or generalimprovement district in the county. The money received by a county, city orgeneral improvement district pursuant to this section must only be used to paythe cost of:
(a) The acquisition of land in fee simple fordevelopment and use as open-space land;
(b) The acquisition of the development rights of landidentified as open-space land;
(c) The creation of a trust fund for the acquisition ofland or development rights of land pursuant to paragraphs (a) and (b);
(d) The principal and interest on notes, bonds or otherobligations issued by the county, city or general improvement district for theacquisition of land or development rights of land pursuant to paragraphs (a)and (b); or
(e) Any combination of the uses set forth in paragraphs(a) to (d), inclusive.
6. The money received from the tax imposed pursuant tothis section and any applicable penalty or interest must not be used for anyneighborhood or community park or facility.
7. Any money used for the purposes described in thissection must be used in a manner:
(a) That is consistent with the provisions of theopen-space plan adopted pursuant to NRS376A.020; and
(b) That provides an equitable allocation of the moneyamong the county and the incorporated cities within the county.
(Added to NRS by 1991, 2049; A 1993, 1072;
NRS
1. Except as otherwise provided in subsection 2, in additionto all other taxes imposed on the revenues from retail sales, a board of countycommissioners in each county whose population is less than 400,000 may byordinance, but not as in a case of emergency, impose a tax at the rate of up toone-quarter of 1 percent of the gross receipts of any retailer from the sale ofall tangible personal property sold at retail, or stored, used or otherwiseconsumed, in the county, after receiving the approval of a majority of theregistered voters of the county voting on the question at a primary, general orspecial election. The question may be combined with questions submittedpursuant to NRS 376A.040 or
2. If a county imposes a sales tax pursuant to thissection and NRS 376A.040, the combinedadditional sales tax must not exceed one-quarter of 1 percent. A tax imposedpursuant to this section applies throughout the county, including incorporatedcities in the county.
3. Before the election occurs, an open-space plan mustbe adopted by the board of county commissioners pursuant to
4. All fees, taxes, interest and penalties imposed andall amounts of tax required to be paid pursuant to this section must be paid tothe Department of Taxation in the form of remittances payable to the Departmentof Taxation. The Department of Taxation shall deposit the payments with theState Treasurer for credit to the Sales and Use Tax Account in the StateGeneral Fund. The State Controller, acting upon the collection data furnishedby the Department of Taxation, shall transfer monthly all fees, taxes, interestand penalties collected during the preceding month to the IntergovernmentalFund and remit the money to the county treasurer.
(Added to NRS by 1991, 2050; A 1993, 1073;
NRS 376A.050
1. Except as otherwise provided in subsection 2, inaddition to all other taxes imposed on the revenues from retail sales, a boardof county commissioners in each county whose population is 100,000 or more butless than 400,000, may by ordinance, but not as in a case of emergency, imposea tax at the rate of up to one-quarter of 1 percent of the gross receipts ofany retailer from the sale of all tangible personal property sold at retail, orstored, used or otherwise consumed, in the county, after receiving the approvalof a majority of the registered voters of the county voting on the question ata primary, general or special election. The question may be combined withquestions submitted pursuant to NRS376A.040 or 376A.070, or both.
2. If a county imposes a sales tax pursuant to thissection and NRS 376A.040, the combinedadditional sales tax must not exceed one-quarter of 1 percent. A tax imposedpursuant to this section applies throughout the county, including incorporatedcities in the county.
3. Before the election occurs, an open-space plan mustbe adopted by the board of county commissioners pursuant to
4. All fees, taxes, interest and penalties imposed andall amounts of tax required to be paid pursuant to this section must be paid tothe Department of Taxation in the form of remittances payable to the Departmentof Taxation. The Department of Taxation shall deposit the payments with the StateTreasurer for credit to the Sales and Use Tax Account in the State GeneralFund. The State Controller, acting upon the collection data furnished by theDepartment of Taxation, shall transfer monthly all fees, taxes, interest andpenalties collected during the preceding month to the Intergovernmental Fundand remit the money to the county treasurer.
(Added to NRS by 1991, 2050; A 1993, 1073;
NRS
1. Provisions substantially identical to thosecontained in chapter 374 of NRS, insofar asapplicable.
2. A provision that all amendments to
3. A provision that specifies the date on which thetax is first imposed or on which any change in the rate of the tax becomeseffective, which must be the first day of the first calendar quarter thatbegins at least 120 days after the effective date of the ordinance.
(Added to NRS by 1991, 2051; A
NRS
1. The board of county commissioners in a county whosepopulation is less than 400,000 may levy an ad valorem tax at the rate of up to1 cent on each $100 of assessed valuation upon all taxable property in thecounty after receiving the approval of a majority of the registered voters ofthe county voting on the question at a primary, general or special election.The question may be combined with questions submitted pursuant to
2. The Department of Taxation shall add an amountequal to the rate of any tax imposed pursuant to this section multiplied by thetotal assessed valuation of the county to the allowed revenue from taxes advalorem of the county.
3. Before the tax is imposed, an open-space plan mustbe adopted by the board of county commissioners pursuant to
(Added to NRS by 1991, 2051; A 1993, 1074;
NRS 376A.070
1. The board of county commissioners in a county whosepopulation is 100,000 or more but less than 400,000, may levy an ad valorem taxat the rate of up to 1 cent on each $100 of assessed valuation upon all taxableproperty in the county after receiving the approval of a majority of theregistered voters of the county voting on the question at a primary, general orspecial election. The question may be combined with questions submittedpursuant to NRS 376A.040 or
2. The Department of Taxation shall add an amountequal to the rate of any tax imposed pursuant to this section multiplied by thetotal assessed valuation of the county to the allowed revenue from taxes advalorem of the county.
3. Before the tax is imposed, an open-space plan mustbe adopted by the board of county commissioners pursuant to
(Added to NRS by 1991, 2051; A 1993, 1074;
NRS
1. The money received from any tax imposed pursuant toNRS 376A.050 or
2. The money received by a county, city or generalimprovement district pursuant to NRS376A.050 and 376A.070 must only beused to pay the cost of:
(a) Planning the acquisition and other administrativeacts relating to the acquisition of open-space land; and
(b) The operation and maintenance of open-space land.
3. The money received from the tax imposed pursuant toNRS 376A.050 and
4. Any money used for the purposes described in thissection must be used in a manner:
(a) That is consistent with the provisions of theopen-space plan adopted pursuant to NRS 376A.020;and
(b) That provides an equitable allocation of the moneyamong the county and the incorporated cities within the county.
(Added to NRS by 1991, 2051)
Disclaimer: These codes may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
